R-10 - Act respecting the Government and Public Employees Retirement Plan

Full text
29. The employer must withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner or person who ceased to participate in the plan, from the pensionable salary mentioned in section 14.1 or a lump sum mentioned in section 16, an amount established in accordance with the formula provided in Schedule II.1.1 if the pensionable salary exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
If the basis of remuneration is 200 days, the amount of the maximum pensionable earnings is multiplied, for the purposes of the first paragraph, by the service credited to the employee, pensioner or person who ceased to participate in the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year. If the basis of remuneration is 260 days, the amount of the maximum pensionable earnings is multiplied, for the purposes of the first paragraph, by the harmonized service of the employee, pensioner or person who ceased to participate in the plan, selecting only the days for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 40 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90; 2007, c. 43, s. 55; 2010, c. 29, s. 6; 2011, c. 24, s. 2; 2016, c. 142016, c. 14, s. 6.
29. The employer must withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner or person who ceased to participate in the plan, from the pensionable salary mentioned in section 14.1 or a lump sum mentioned in section 16, an amount established in accordance with the formula provided in Schedule II.1.1 if the pensionable salary exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
If the basis of remuneration is 200 days, the amount of the maximum pensionable earnings is multiplied, for the purposes of the first paragraph, by the service credited to the employee, pensioner or person who ceased to participate in the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year. If the basis of remuneration is 260 days, the amount of the maximum pensionable earnings is multiplied, for the purposes of the first paragraph, by the harmonized service of the employee, pensioner or person who ceased to participate in the plan, selecting only the days for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 38 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90; 2007, c. 43, s. 55; 2010, c. 29, s. 6; 2011, c. 24, s. 2.
29. The employer must withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner or person who ceased to participate in the plan, from the pensionable salary mentioned in section 14.1 or a lump sum mentioned in section 16, an amount equal to the result of applying the contribution rate determined by regulation under section 117 to that part of the pensionable salary regulation under section 177, applied to that part of the pensionable salary which exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
If the basis of remuneration is 200 days, the exemption of 35% is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to participate in the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year. If the basis of remuneration is 260 days, the exemption of 35% is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to participate in the plan, selecting only the days for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 38 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90; 2007, c. 43, s. 55; 2010, c. 29, s. 6.
29. The employer must withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner or person who ceased to participate in the plan, from the pensionable salary mentioned in section 14.1 or a lump sum mentioned in section 16, an amount equal to the result of applying the contribution rate determined by regulation under section 117 to that part of the pensionable salary regulation under section 177, applied to that part of the pensionable salary which exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
If the basis of remuneration is 200 days, the exemption of 35% is multiplied, for the purposes of the amount withheld, by the service credited to the employee, pensioner or person who ceased to participate in the plan, selecting only the number of days and parts of a day for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year. If the basis of remuneration is 260 days, the exemption of 35% is multiplied, for the purposes of the amount withheld, by the harmonized service of the employee, pensioner or person who ceased to participate in the plan, selecting only the days for which the employee, pensioner or person who ceased to participate in the plan contributed or was exempt from contributions in a year.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90; 2007, c. 43, s. 55.
29. The employer must withhold each year from the pensionable salary paid to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to the contribution rate determined by regulation under section 177, applied to that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90; 2007, c. 43, s. 55.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment under this plan, the Pension Plan of Management Personnel or the Pension Plan of Peace Officers in Correctional Services, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), or section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to the contribution rate determined by regulation under section 177, applied to that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274; 2004, c. 39, s. 90.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment under this plan or the Pension Plan of Management Personnel, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to the contribution rate determined by regulation under section 177, applied to that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10; 2001, c. 31, s. 274.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to the contribution rate determined by regulation under section 177, applied to that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21; 2000, c. 32, s. 10.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to 7 % from that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
No amount shall be withheld from the pensionable salary paid to an employee who has at least 35 years of credited service.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105; 1995, c. 70, s. 21.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Correctional Services (chapter R-9.2) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to 7 % from that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13; 1990, c. 87, s. 105.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Penal Institutions (chapter R-9.2) and from, in the latter cases, the date on which his election not to participate or, as the case may be, not to again participate in this plan applies, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to 7 % from that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35 % is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167; 1988, c. 82, s. 13.
29. The employer shall, except for a pensioner who, even if he holds pensionable employment, is not an employee for the purposes of this plan and an employee referred to in section 70 of the Act respecting the Teachers Pension Plan (chapter R-11), section 43.1 or section 89.4 of the Act respecting the Civil Service Superannuation Plan (chapter R-12) or section 112 of the Act respecting the Pension Plan of Peace Officers in Penal Institutions (chapter R-9.2) and as long as he has not elected to become or again become, as the case may be, a member of this plan, withhold from the pensionable salary he pays to each employee and, in the case of a pensioner, from any lump sum paid under section 16, an annual amount equal to 7 % from that part of the pensionable salary which exceeds 35 % of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35% is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18; 1987, c. 107, s. 167.
29. An employer shall, except in respect of a pensioner to whom section 71 or 117 applies, and as long as he has not elected to again become an employee within the meaning of section 3, make from the pensionable salary he pays to each employee and, in the case of a pensioner from any lump sum paid under section 16, an annual deduction equal to 7% from that part of the pensionable salary which exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35% is, for the purposes of the deduction, established according to the number of days and parts of a day for which the employee or, as the case may be, the pensioner was assessed or exempt from contributions, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
1973, c. 12, s. 27; 1983, c. 24, s. 1; 1987, c. 47, s. 18.
29. An employer must, except in respect of an employee contemplated in section 71 or 117 as long as he has not elected to contribute, make from the salary he pays to each employee an annual deduction equal to 7.10% from that part of the pensionable salary which exceeds 35% of the maximum pensionable earnings within the meaning of the Act respecting the Québec Pension Plan (chapter R-9).
However, the exemption of 35% is, for the purposes of the deduction, established according to the number of days for which the employee contributed or was exempt, out of the number of contributory days in a year, that is, 200 or 260, according to the basis of remuneration.
1973, c. 12, s. 27; 1983, c. 24, s. 1.
29. The fiscal year of the Commission corresponds to the calendar year.
1973, c. 12, s. 27.